TAVARES — Lake County voters overwhelmingly endorsed an added penny sales tax Tuesday, while voters in Orange and Seminole counties turned a stern thumbs down to the idea.

Lake County voters approved the added sales tax by 64 percent to 36 percent, with 14,517 votes for it and 7,985 against it. More than 40 percent of the county's 56,873 registered voters turned out.

The outcome will not be changed by 432 absentee ballots that will be counted today.

Voters in Orange and Seminole counties were soundly rejecting proposed sales tax increases to pay for roads and parks.

''Boys, I think you can go have a drink,'' Orange County Commission Chairman Lou Treadway as he left for a ''wake'' at the Sheraton-Maitland with other supporters of the three-quarter-cent tax for roads.

Lake County Commission Chairman Tom Windram was ecstatic when the results came in.

''I think the taxpayers are a lot smarter than they are given credit for. I think that they got the point, that they either approved this sales tax or they could plan on higher property taxes.''

Lake County voters agreed.

''I'd rather do this than pay more property taxes, '' said Dora Ellis, 62, of Mount Dora. ''I heard taxes would go up 53 percent. I'd rather put out a little bit at a time than pay a lump sum at the end of the year.''

''If I don't want to buy anything, I don't have to, but if they put a tax on my property, I have to pay for it,'' said Marguerite Stout, of 1000 Apache Circle, Tavares.

Lake County officials said they won the vote because they made it clear to taxpayers that a $40 million jail and criminal justice complex and $10 million worth of landfill improvements had to be paid for -- either by the sales tax or by property taxes.

The Lake County vote was credited to a last-minute advertising blitz funded by taxpayers. A task force made up of county officials put together a television, newspaper, roadside-sign and direct-mail campaign credited with convincing voters that the tax was necessary.

Clerk of Circuit Court Jim Watkins and his aide, Bob McKee, ramrodded the two-week crash program. County commissioners, administrators and clerical personnel pitched in -- some of them on payroll -- to help out.

County crews planted campaign signs along county roads, and clerks helped stuff and check 35,000 brochures that were sent to voters who took part in the last county election.

McKee said Tuesday night that the election results proved that voters understood that they had no choice in paying for the new jail and landfill costs.

Lake County has been sued twice by the Florida Department of Corrections because of its aging county jail, once for crowding and once for lack of fire protection. Both suits were dropped when the county began releasing prisoners and planning to build a new jail.

The Florida Department of Environmental Regulation has ordered the county to close its main landfill and to change the way it runs its satellite dumps. The estimated cost of the new facilities is $50 million.

County commissioners decided to go for broke and risk the embarrassment of losing Tuesday's election after Florida legislators failed to reach a compromise on sales tax reform during special sessions held Sept. 23 through Oct. 8, and Oct. 12 through Oct. 14.

The bitter legislative fight pitted proponents of the state's new services tax against Gov. Bob Martinez and his supporters, who backed a repeal of the services tax and a 1-cent increase in the state's general sales tax.

Commissioners said they would rather risk the anger of taxpayers for spending the estimated $22,000 to $25,000 on the campaign than take the risk of losing the $128 million the penny tax is expected to raise during the 15 years it will remain in effect.

The added penny is limited to the first $5,000 of any single purchase.

Under a revenue-sharing plan with the county's 14 municipalities, the county will receive 64 percent of the money, about $82 million, while the cities will receive 36 percent, or $46 million.

The county is taking no chances on losing its newfound source of revenue.

Commissioners Tuesday hired a St. Petersburg company, Raymond James and Associates Inc., to prepare and market a bond issue for the $40 million jail and criminal justice complex.

The bond issue has been prepared to hit the market in one month or less. Commissioners say they want to lock the sales tax revenue into the bond issue because legislators, who convene again in special session in December, won't be able to stop collection of the tax once that is done.